https://www.taxtmi.com/caselaws?id=433262 The Tribunal partly allowed the appeals by excluding the unrealized sale consideration of Rs. 9.00 lacs from the STCG computation. The Tribunal upheld the CIT(A)'s decision on the disallowance of certain transfer expenses and improvement costs due to insufficient evidence provided by the assessee. The judgment emphasized taxing only income actually earned or accrued and disallowing unsubstantiated expenses. en-us Fri, 20 Jan 2023 00:00:00 +0530 Wed, 25 Jan 2023 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433262 The Tribunal partly allowed the appeals by excluding the unrealized sale consideration of Rs. 9.00 lacs from the STCG computation. The Tribunal upheld the CIT(A)'s decision on the disallowance of certain transfer expenses and improvement costs due to insufficient evidence provided by the assessee. The judgment emphasized taxing only income actually earned or accrued and disallowing unsubstantiated expenses. Case-Laws Income Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433262